Smaller Reporting Companies Given Additional Time to Comply with Auditor Attestation Report on Internal Control over Financial Reporting

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On October 2, 2009, the U.S. Securities and Exchange Commission, or the SEC, delayed the requirement for small reporting companies[1] to include in their annual reports an auditor attestation report on internal control over financial reporting.[2] Prior to this announcement, a smaller reporting company was required to include the auditor's attestation report in its annual report filed for fiscal years ending on or after December 15, 2009. Under the extension, a smaller reporting company is now required to begin to include the auditor's attestation report in its annual report filed for fiscal years ending on or after June 15, 2010. This extension gives calendar year-end smaller reporting companies an additional year to plan for the required auditor attestation report.

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